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V0676-16 18 February 2016 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del capital mobiliario

Income tax refund for annulled subordinated debt interest and classification of statutory interest as capital gains

The taxpayer inquires about the tax treatment of refunds for subordinated debt interest declared void, as well as statutory and default interest awarded by court ruling. The DGT rules that refunded interest may be claimed through a rectification of the tax return, even if the statute of limitations has expired, and that statutory and default interest are classified as capital gains.

The question raised

Cuestión planteada 1. Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad, respecto a la devolución de los intereses brutos de los valores, así como a la percepción de los intereses legales reconocidos por sentencia.

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